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Opinion 92-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating … uniform standards, consistent with the commonly understood meaning of the term "indigent", for determining indigency in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Compliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Objective To determine the extent of implementation of the eight recommendations included in our initial audit … E-Z Pass violations that have unpaid tolls after the due date on the second violation notice are sent to a collection …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followCUNY Bulletin No. CU-390
… Campus Peace Officer Campus Public Safety Sergeant Staff Nurse Nurse Practitioner Effective Date(s) Paychecks dated December … Amount Campus Security Officer (Full-time) Be in Active pay status for at least 100 workdays from June 1 to November …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-390-cuny-december-2009-uniform-allowanceElectronic Documents Submission System (EDSS)
… The Electronic Documents Submission System (EDSS) allows … and securely submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of … and disbursements are properly recorded, and review monthly bank reconciliations before they are sent to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… The New York State Common Retirement Fund (Fund) is evaluating 28 publicly traded … to be ready for the transition to the low-carbon economy of the future. While energy companies are currently making … these companies and may restrict investments in those that do not have viable plans to adapt.” Integrated oil and gas …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile device environment for the … The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesUnified Court System Bulletin No. UCS-159
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … payments of annual increments and additional increments (longevity pay) for certain court employees in the Unified … The Laws of 2008 Chapter 276 provides for the payment of a longevity bonus for certain court employees in UCS. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-159-april-2010-service-increments-longevity-pay-and-longevityRetirees
… Information for retirees of the New York State and Local Retirement System NYSLRS and …
https://www.osc.ny.gov/retirement/retireesProtection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire safety plans or … P. DiNapoli. The audit reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfDiNapoli: Wall St. on Track for Higher Profits
… declines, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “Wall Street had solid …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-wall-st-track-higher-profitsProtection of Child Performers (Follow-Up) (2018-F-24)
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24.pdfUse of Vendor-Supported Technology (Follow-Up) (2020-F-28)
To determine the extent of implementation of the five recommendations made in our initial audit report Long-Term Care Ombudsman Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f28.pdfManagement of Energy Consumption (Follow-Up) (2014-F-18)
To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption (2011-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f18_1.pdfMonitoring of Construction Management (Follow-Up) (2023-F-44)
To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f44.pdfVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the period October … for the three entities. The Agency retains additional rent payments from long-term leases that were executed prior to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardUnderstanding the Audit Process
… The State Comptroller periodically examines the fiscal affairs of local governments and schools. Working through the Division of Local Government and School Accountability, these audits: …
https://www.osc.ny.gov/local-government/audits/understanding-audit-process